Social Security Contributions and Benefits (Northern Ireland) Act 1992

[F1 45A Effect of family credit and disability working allowance on earnings factor. N.I.

(1) For the purpose of calculating additional pension under sections 44 and 45 above where, in the case of any relevant year, [F2 working families’ tax credit] is paid in respect of any employed earner, or [F3 disabled person’s tax credit] is paid to any employed earner, section 44(6)(a)(i) above shall have effect as if—

(a) where that person had earnings of not less than the qualifying earnings factor for the year, being earnings upon which primary Class 1 contributions were paid or treated as paid (’qualifying earnings’) in respect of that year, the amount of those qualifying earnings were increased by the aggregate amount (call it ’AG’) of [F2 working families’ tax credit] or, as the case may be, [F3 disabled person’s tax credit] paid in respect of that year, and

(b) in any other case, that person had qualifying earnings in respect of that year and the amount of those qualifying earnings were equal to AG plus the qualifying earnings factor for that year.

(2) The reference in subsection (1) above to the person in respect of whom [F2 working families’ tax credit] is paid—

(a) where it is paid to one of a married or unmarried couple, is a reference to the prescribed member of the couple, and

(b) in any other case, is a reference to the person to whom it is paid.

(3) A person’s qualifying earnings in respect of any year cannot be treated by virtue of subsection (1) above as exceeding the upper earnings limit for that year multiplied by fifty-three.

(4) Subsection (1) above does not apply to any woman who has made, or is treated as having made, an election under regulations under section 19(4) above, which has not been revoked, that her liability in respect of primary Class 1 contributions shall be at a reduced rate.

(5) In this section—

• “married couple” and “unmarried couple” (defined in section 133 below) have the same meaning as in Part VII, and

• “relevant year” has the same meaning as in section 44 above.]

Textual Amendments

F1 S. 45A inserted (16.12.1995 subject to Sch. 2 of the amending S.I.) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 124

F2 Words in s. 45A(1)(2) substituted (5.10.1999) by 1999 c. 10, ss. 1(2), 20(1), Sch. 1 paras. 1(a), 4(c)

F3 Words in s. 45A(1) substituted (5.10.1999) by 1999 c. 10, ss. 1(2), 20(1), Sch. 1 paras. 1(b), 4(c)

Modifications etc. (not altering text)

C1 S. 45A(2)(a): certain functions transferred (5.10.1999) by 1999 c. 10, ss. 2, 20(1), Sch. 2 para. 3(a)